Small Business Tax Credit

A client of mine recently met with there accountant to go through the 2010 tax filing. One of the subjects was the small business tax credit for small businesses. He pays about $100k a year in premium of which he pays about 70% of the premium for the employees. His employees on average make about $38k per year. So based on the parameters of the tax credit the corporation should receive a nice credit on the taxes. The calculations produced a $600 tax credit for the year.
Thank you Obamacare.